Which costing method is most suitable for Retail Supermarkets/Hypermarkets? Can you explain?

They plan to cut shop sizes and look at opening standalone stores after years of losses

Spencer’s are tweaking their operating strategies to improve store productivity and bolster margins. due to high common area maintenance (CAM) charges, built-up charges and rents, which eat into its income. “Apart from saving us high costs, it also helps customers in terms of commuting and parking,” Since hypermarkets are considered a long gestation business, tweaking models to cut costs and improve margins are crucial,“We are investing heavily in customer service. We are reducing the billing time by50 per cent so that if shoppers were taking five minutes to check out, we want to bring it down to half. We also want to reduce the time taken to find products by50 per cent,” Kampani said.

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